摘要
我国于2016年12月批准印发了《在审计报告中沟通关键审计事项》准则,主要初衷是促使审计师披露更多公司个性化信息和审计过程信息,试图同时解决审计报告信息含量不足和财务报告信息过载带给使用者的困扰。为了反映实施该准则的效果,本文以中国2015-2017年沪深A股上市公司为样本,实证检验关键审计事项准则实施与分析师预测准确性的关系,并分别检验盈余管理和盈余透明度对两者关系的调节作用。研究发现,关键审计事项准则实施使得分析师预测准确性显著提高,上述关系在盈余管理程度高、盈余透明度低的公司更加明显;关键审计事项文本可读性越高的公司以及披露越多收入确认事项和资产减值事项的公司,分析师的预测准确性越高。
In December 2016,China approved the issuance of the standards of communicating key audit matters in audit reports,the main purpose of which is to promote auditors to disclose more personalized information and audit process information of the company,trying to solve the problems brought by insufficient information content in audit reports and overload of financial report information to users at the same time.In order to reflect the effect of the implementation of the standards,this paper empirically tests the relationship between the implementation of the key audit matters standards and the accuracy of analysts′forecasts by taking Shanghai and Shenzhen A-share listed companies from 2015 to 2017 as samples,and tests the regulatory effect of earnings management and earnings transparency on the relationship.It is found that the implementation of the key audit matters standard significantly improves the accuracy of analysts′forecasts,and the above relationship is more obvious in companies with high degree of earnings management and low transparency of earnings;the more readable the text of key audit matters is,and the more revenue recognition matters and asset impairment matters are disclosed,the more accurate the analyst′s prediction is.
作者
刘圻
牛艺琳
张呈
LIU Qi;NIU Yi-lin;ZHANG Cheng(School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《商业研究》
CSSCI
北大核心
2020年第4期121-131,共11页
Commercial Research
